Articles
<![CDATA[Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan Status Tata Kelola PTNBH Pada PTN X ]]>
<![CDATA[Fathir Aulia Bufi]]>;
<![CDATA[Suhanda Suhanda]]>;
<![CDATA[Fauzan Misra]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10456
<![CDATA[There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.]]>
<![CDATA[ANALYZING THE EFFECT OF TAX CHANGES ON K-POP MERCHANDISE BUYING DECISION ]]>
<![CDATA[Mardiyah, Fitriatul]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/ejatsm.v5i1.2719
<![CDATA[This study examines the impact of changes in tax regulations on K-Pop fans' purchasing decisions, addressing a research gap by exploring the relationship between taxation and fan behavior, which is typically analyzed from management and marketing perspectives. With Indonesia being one of the countries with the highest number of K-Pop fans, their purchasing behavior may be influenced by tax-related, psychological, and emotional factors, particularly in response to recent tax regulation changes. Using mental accounting theory, this research investigates how fanatical behavior influences purchasing decisions, often leading to economically irrational choices. A survey method was employed, targeting university students in Padang, and multiple linear regression analysis was used for data interpretation. The findings reveal that changes in VAT rates and tax treaties do not significantly affect purchasing decisions, whereas changes in the import duty threshold positively influence the purchase of K-Pop merchandise. These insights provide a deeper understanding of how tax regulations shape consumer behavior, particularly within niche fandom markets.]]>
<![CDATA[Pengaruh Efek Pembingkaian Terhadap Pengambilan Keputusan Divestasi ]]>
<![CDATA[Victory, Galant]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 4 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2025) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.38035/jemsi.v6i4.4614
<![CDATA[Penelitian ini bertujuan untuk mengkaji pengaruh framing terhadap pengambilan keputusan divestasi. Penelitian berfokus pada proses pengambilan keputusan divestasi yang diduga dipengaruhi oleh perilaku manajer/direktur sebagai pengambil keputusan. Teori prospek adalah dasar teoritis utama dalam memahami bagaimana manajer menanggapi informasi yang berkaitan dengan keuntungan dan kerugian. Efek pembingkaian mengacu pada bagaimana penyajian informasi (positif atau negatif) mempengaruhi kecenderungan untuk membuat keputusan berisiko. Penelitian ini menggunakan pendekatan eksperimental untuk mengkaji pengaruh efek framing pada pengambilan keputusan divestasi. Hasil penelitian menunjukkan bahwa efek framing secara signifikan mempengaruhi pengambilan keputusan divestasi. Informasi yang disajikan dalam bingkai positif cenderung memicu perilaku menghindari risiko, sedangkan bingkai negatif meningkatkan perilaku mencari risiko. Penelitian ini diharapkan dapat membuka pembahasan lebih lanjut tentang pengaruh faktor psikologis dan perilaku dalam pengambilan keputusan strategis yang jarang dibahas dalam penelitian di bidang akuntansi manajemen. Selain itu, penelitian ini diharapkan dapat memberikan kontribusi yang signifikan terhadap literatur akademik terkait bagaimana penyajian informasi akuntansi manajemen yang berguna untuk pengambilan keputusan.]]>
<![CDATA[Accountability Dysfunction 
in Campaign Finance Regulations: A Case Study of the 2018 Jambi Simultaneous General Elections ]]>
<![CDATA[Kabullah, Muhammad Ichsan]]>;
<![CDATA[Amsari, Feri]]>;
<![CDATA[Arifin, Wein]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Bina Praja Vol 12 No 2 (2020): Pemilihan Kepala Daerah ]]>
Publisher : <![CDATA[Research and Development Agency Ministry of Home Affairs ]]>
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DOI: 10.21787/jbp.12.2020.225-236
<![CDATA[The regulations of campaign finance have highly problematic for local electios (Pilkada) in Indonesia. However, the campaign finance system changed gradually over the following years, many alleged campaign violations committed by candidates during local elections. In this study, the researcher wants to assess campaign finance regulations based on the accountability concept. The measurement of accountability in the campaign finance regulations has been divided into two perspectives, which are legal and finance. The study used a qualitative method with a case study approach in Jambi's three regions, which held local elections (Pilkada) in 2018. This study argues that the current regulations have not solved the whole problem of campaign funds. The level of corruption by candidates remains stubbornly high due to less authority and weak sanctions. At the same time, most campaign finance regulations have never been enforced. As a result, revising Acts on the election, enhancing law enforcement, and raising public awareness need to promote for ensuring the quality of local democracy.]]>
<![CDATA[Peran Audit Investigasi untuk Perhitungan Kerugian Negara pada Kasus Korupsi Gubernur yang Ditangani KPK Periode 2013-2022 ]]>
<![CDATA[Hamdani]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Bina Praja Vol 15 No 2 (2023) ]]>
Publisher : <![CDATA[Research and Development Agency Ministry of Home Affairs ]]>
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DOI: 10.21787/jbp.15.2023.249-260
<![CDATA[Since the Corruption Eradication Commission (KPK) was established in 2003-2022, KPK has handled 20 Governors involved in corruption cases. This study took a sample of 10 governors, or 50% of the number of governors handled by the Corruption Eradication Commission, taking into account the availability of court decision data on the Supreme Court website and population representation from 2013 to 2022. A total of six governors were convicted on charges of bribery-receiving corruption related to local budget management. In handling these cases, it is necessary to calculate state losses by the BPK RI auditors due to the acts of corruption committed. Law Number 15 of 2004 and Law Number 15 of 2006 emphasize the need to examine state financial losses in corruption cases to determine the amount of state losses. These two provisions are not yet binding on Corruption Eradication Commission investigators to ask the Audit Board of the Republic of Indonesia to calculate state financial losses because it is considered that the provisions for requesting an audit are not strictly regulated in Law Number 31 of 1999. This requires harmonization of the regulations governing acts of corruption with those governing the calculation of state losses. Analysis of the charges against the court decision indicates that the calculation of state financial losses by the Audit Board of the Republic of Indonesia (BPK RI) or Finance and Development Supervisory Agency (BPKP) is not used in determining the real and definite amount of state financial losses. The judge fully relied on the amount of bribes received or the amount of corruption enjoyed by the defendant in the indictment as a loss to the state, which must be returned as replacement money. In the indictment, there was no argument for using bribes received as losses to the state, which is an obligation to return to recover the said state losses regulated in Law Number 1 of 2004.]]>
<![CDATA[BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION ]]>
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.400
<![CDATA[Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously. ]]>
<![CDATA[Hubungan Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) ]]>
<![CDATA[Leswari, Netta Handika]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v8i1.12245
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor pertambangan periode 2018-2022 yang datanya termuat dalam Retinitiv Eikon Thomson Reuter. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling, yang mana ditentukan dari beberapa kriteria pemilihan sampel. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu intensitas modal, manajemen laba dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap tax avoidance. Sedangkan transfer pricing memiliki pengaruh negatif dan signifikan terhadap tax avoidance. Penelitian ini bertujuan untuk memberikan pandangan kepada akademisi dan kelompok kepentingan seperti otoritas pengatur, investor, dan eksekutif]]>
<![CDATA[Pengaruh Penyajian Informasi Pajak dalam Kondisi Ketidakpastian terhadap Perilaku Kepatuhan Pajak ]]>
<![CDATA[Afriyenti, Mayar]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 1 (2015): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS ]]>
Publisher : <![CDATA[Unand Press ]]>
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DOI: 10.25077/jaga.v1i1.9
<![CDATA[Reinforcement paradigm is assumed as an incomplete paradigm to increasing taxpayer compliance. This paradigm should be supported by other paradigm, i.e. service paradigm. Reinforcement paradigm is too emphasized on tax audit and penalty charges. It needs high tax audit frequencies and, as consequence, very costly. Recent tendencies show that its intensity decreases. In adverse, service paradigm is adopted in many countries’ current tax reform, including Indonesia. This paradigm recognizes the importance role of “kinder” and “gentler” tax administration. This research aims to examine the influence of information provision as a service mechanism toward taxpayer compliance. This experiment consist of two treatments (i.e. uncertainty and information provision) and a baseline. Data is analyzed using one-way Anova. The result of research shows tax compliance declines when taxpayer faces uncertainty. This condition then off-set by information provision. This findings suggest that service paradigm is a good complement to reinforcement paradigm.]]>
<![CDATA[Pengaruh Tarif Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Pajak Pelaku UMKM Setelah Penerapan PP No.23 Tahun 2018: Prespektif Sunset Clause ]]>
<![CDATA[Aini, Qurratul]]>;
<![CDATA[Misra, Fauzan]]>;
<![CDATA[Aprayuda, Riyadi]]>
<![CDATA[ Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS ]]>
Publisher : <![CDATA[Unand Press ]]>
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DOI: 10.25077/jaga.v3i2.52
<![CDATA[This study aims to empirically examine the effect of reducing tax rates and taxation socialization on taxpayer compliance with MSMEs after the application of PP No. 23 of 2018 from the perspective of the sunset clause. The Sunset clause is The sampling technique that uses purposive sampling. Based on the criteria set, the number of samples obtained was 60 respondents. The results of this study indicate that the reduction in tax rates has a significant influence on taxpayer compliance. Likewise, tax socialization also has a significant effect on tax compliance. As a practical contribution, the results of this study imply that the tax authorities are expected to be able to make policies that are perceived as fair and do not burden taxpayers regarding tax rates or other rules. In addition, the tax authorities need to make taxation socialization an important tool to improve tax compliance.]]>
<![CDATA[The influence of framing effect and clawback provision on divestment decision making: An experimental study ]]>
<![CDATA[Victory, Galant]]>;
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v27i1.28865
<![CDATA[Research aims: This study analyzes the dual impact of framing (positive versus negative) and clawback provisions on managerial decisions regarding divestment. The study focuses on the interaction between clawback provisions, which serve as compensation-related loss cues, and externally framed accounting information, and its impact on managers’ risk attitudes regarding negative performance investments.Design/Methodology/Approach: A 2×2 between-subjects laboratory experiment was conducted with 84 participants who evaluated divestment alternatives under positive or negative frames, with or without clawback provisions.Research findings: The results indicate that framing significantly influences divestment decisions, as positive frames lead to risk-averse divestment choices, while negative frames promote risk-seeking continuation. Although clawback provisions do not exhibit a significant main effect, their interaction with framing is significant. Clawbacks increase risk-taking under positive frames but reduce risk-taking under negative frames, revealing a novel dual-framing mechanism.Theoretical contribution/Originality: This study demonstrates empirically that the behavioral consequences of clawback provisions vary depending on the framing of performance evaluation information. The study demonstrates that compensation-based loss signals interact with information framing, extending behavioral accounting research on framing effects to the area of divestment decisions in non-financial contexts.Practical implications: The results suggest that firms should better align their pay contracts with their internal reporting structures. More specifically, integrating clawback provisions with performance accomplishments articulated in positive terms may lead managers to persist in their failure to lose investments. Hence, firms and pay committees need to align the design of incentives with management reporting to contain loss-inducing risk-taking.]]>
